In the result, appeals of the assessee for the A
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh
section. Such assessment did not abate on the date of search which took place on 28.3.2008. In respect of assessments completed prior to the date of search that have not abated, the scope of proceedings u/s.153A of the Act has to be confined only to material found in the course of search. Since no material whatsoever was found